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2006年2月15日,财政部颁布了新的《企业会计准则》,并于2007年1月1日在上市公司首先开始实施。其中,《企业会计准则第18号-所得税》对我国所得税会计的相关规范进行了较大的改革,统一界定纳税人,统一并适当降低税率,统一规范税前扣除办法和标准等。但是实践中也反映出一些缺陷和普遍性的问题。要完善我国的所得税制度,应健全企业资产评估机构的法律法规,监管资产评估的过程,严格执行新会计准则的所得税政策,强化企业所得税征管,使所得税成为促进我国经济发展的重要调控手段。
February 15, 2006, the Ministry of Finance promulgated a new “Accounting Standards for Business Enterprises”, and in January 1, 2007 listed companies in the first start. Among them, the “Accounting Standards for Business Enterprises No. 18 - Income Tax” greatly reforms the relevant norms of China’s income tax accounting, unifies the definition of taxpayers, unifies and appropriately reduces the tax rate, and standardizes the pre-tax deduction methods and standards. However, some defects and common problems are also reflected in practice. To improve China’s income tax system, the laws and regulations of enterprise assets appraisal agencies should be perfected, the process of assets appraisal should be supervised, the income tax policy of the new accounting standards should be strictly enforced, and the income tax collection and administration should be strengthened so that income tax becomes an important regulatory measure to promote China’s economic development.